메뉴 건너뛰기




Volumn 15, Issue 4-5, 2004, Pages 715-730

Globalisation, accounting critique and the university

Author keywords

Accounting critique; Critical accounting; Globalisation

Indexed keywords


EID: 2942633230     PISSN: 10452354     EISSN: None     Source Type: Journal    
DOI: 10.1016/S1045-2354(03)00057-1     Document Type: Note
Times cited : (25)

References (74)
  • 1
    • 0002398862 scopus 로고    scopus 로고
    • The political economy of international transfer pricing, 1945-1994: State, capital and the decomposition of class
    • Armstrong MA. The political economy of international transfer pricing, 1945-1994: state, capital and the decomposition of class. Critic Perspect Acc 1998;9(4):391-432.
    • (1998) Critic Perspect. Acc. , vol.9 , Issue.4 , pp. 391-432
    • Armstrong, M.A.1
  • 2
    • 0000394796 scopus 로고    scopus 로고
    • From the union hall: A labor critique of the new manufacturing and accounting regimes
    • Arnold PJ. From the union hall: a labor critique of the new manufacturing and accounting regimes. Critic Perspect Acc 1999;10(4):423.
    • (1999) Critic Perspect. Acc. , vol.10 , Issue.4 , pp. 423
    • Arnold, P.J.1
  • 3
    • 0033110667 scopus 로고    scopus 로고
    • A tale of two classes: The privatisation of medway ports
    • Arnold PJ, Cooper C. A tale of two classes: the privatisation of medway ports. Critic Perspect Acc 1999;10(2):127-52.
    • (1999) Critic Perspect. Acc. , vol.10 , Issue.2 , pp. 127-152
    • Arnold, P.J.1    Cooper, C.2
  • 4
    • 18044367892 scopus 로고    scopus 로고
    • Globalization and the state-profession relationship: The case of the Bank of Credit and Commerce International
    • Arnold PJ, Sikka P. Globalization and the state-profession relationship: the case of the Bank of Credit and Commerce International. Acc Organ Society 2001;28(6):475-99.
    • (2001) Acc. Organ Society , vol.28 , Issue.6 , pp. 475-499
    • Arnold, P.J.1    Sikka, P.2
  • 5
    • 2942655473 scopus 로고    scopus 로고
    • From accounting to management. A global perspective
    • Birkett W, Poullaos C, editors. IFAC Financial & Management Accounting Committee Study 11. IFAC. New York
    • Birkett W, Poullaos C. From accounting to management. a global perspective. In: Birkett W, Poullaos C, editors. IFAC Financial & Management Accounting Committee Study 11. A Profession Transforming: From Accounting to Management, IFAC. New York; 2001. p. 3-20.
    • (2001) A Profession Transforming: From Accounting to Management , pp. 3-20
    • Birkett, W.1    Poullaos, C.2
  • 6
    • 0034165398 scopus 로고    scopus 로고
    • A critique on the classification of contemporary accounting: Towards a political economy of classification - The search for ownership
    • Boczko T. A critique on the classification of contemporary accounting: towards a political economy of classification - the search for ownership. Critic Perspect Acc 2000;11(2):131-53.
    • (2000) Critic Perspect. Acc. , vol.11 , Issue.2 , pp. 131-153
    • Boczko, T.1
  • 7
    • 0036822849 scopus 로고    scopus 로고
    • Now and then: Revolutions in higher education
    • Boyce G. Now and then: revolutions in higher education. Critic Perspect Acc 2002;13(5/6):575-601.
    • (2002) Critic Perspect. Acc. , vol.13 , Issue.5-6 , pp. 575-601
    • Boyce, G.1
  • 8
    • 0004575394 scopus 로고    scopus 로고
    • Towards a new model of governance for universities? A comparative view
    • London & Philadelphia: Jessica Kingsley Publishers
    • Braun D, Merrien F-X. Towards a new model of governance for universities? A comparative view. London & Philadelphia: Jessica Kingsley Publishers; 1999.
    • (1999)
    • Braun, D.1    Merrien, F.-X.2
  • 9
    • 0000596336 scopus 로고    scopus 로고
    • The gendered nature of "accounting logic": Pointers to an accounting that encompasses multiple values
    • Broadbent J. The gendered nature of "accounting logic": pointers to an accounting that encompasses multiple values. Critic Perspect Acc 1998;9(3):267-97.
    • (1998) Critic Perspect. Acc. , vol.9 , Issue.3 , pp. 267-297
    • Broadbent, J.1
  • 10
    • 0033114360 scopus 로고    scopus 로고
    • International accounting firms versus indigenous auditors: Intra-professional conflict in the Greek auditing profession, 1990-1993
    • Caramanis CV. International accounting firms versus indigenous auditors: intra-professional conflict in the Greek auditing profession, 1990-1993. Critic Perspect Acc 1999;10(2):153-96.
    • (1999) Critic Perspect. Acc. , vol.10 , Issue.2 , pp. 153-196
    • Caramanis, C.V.1
  • 11
    • 0036192821 scopus 로고    scopus 로고
    • The interplay between professional groups, the state and supranational agents: Pax Americana in the age of 'globalisation'
    • Caramanis CV. The interplay between professional groups, the state and supranational agents: Pax Americana in the age of 'globalisation'. Acc Organ Society 2002;27(4/5):379-408.
    • (2002) Acc. Organ Society , vol.27 , Issue.4-5 , pp. 379-408
    • Caramanis, C.V.1
  • 16
    • 0042234138 scopus 로고    scopus 로고
    • Activity based costing in Ireland: Barriers to, and opportunities for, change
    • Clarke PJ, Thorley Hill N, Stevens K. Activity based costing in Ireland: barriers to, and opportunities for, change. Critic Perspect Acc 1999;10(4):443-68.
    • (1999) Critic Perspect. Acc. , vol.10 , Issue.4 , pp. 443-468
    • Clarke, P.J.1    Thorley Hill, N.2    Stevens, K.3
  • 17
    • 54849439456 scopus 로고    scopus 로고
    • The top ten effects of XBRL: The future of internet reporting
    • Hannon N, Coffin Z, editors. Englewood Cliffs, NJ: Prentice-Hall
    • Coffin Z. The top ten effects of XBRL: the future of internet reporting. In: Hannon N, Coffin Z, editors. Introducing XBRL: decision making in a digital economy. Englewood Cliffs, NJ: Prentice-Hall; 2001. 15 pp.
    • (2001) Introducing XBRL: Decision Making in a Digital Economy , pp. 15
    • Coffin, Z.1
  • 18
    • 0031071302 scopus 로고    scopus 로고
    • Against postmodernism: Class-oriented questions for critical accounting
    • Cooper C. Against postmodernism: class-oriented questions for critical accounting. Critic Perspect Acc 1997;8(1/2):15-41.
    • (1997) Critic Perspect. Acc. , vol.8 , Issue.1-2 , pp. 15-41
    • Cooper, C.1
  • 19
    • 29744455726 scopus 로고    scopus 로고
    • Introduction
    • Cooper S, Hinkson J, Sharp G, editors. North Carlton, Vic.: Arena Publications
    • Cooper S. Introduction. In: Cooper S, Hinkson J, Sharp G, editors. Scholars and entrepreneurs. The universities in crisis. North Carlton, Vic.: Arena Publications; 2002. p. 1-6.
    • (2002) Scholars and Entrepreneurs. The Universities in Crisis , pp. 1-6
    • Cooper, S.1
  • 20
    • 0000858990 scopus 로고
    • The value of corporate accounting reports: Arguments for a political economy of accounting
    • Cooper DJ, Sherer M. The value of corporate accounting reports: arguments for a political economy of accounting. Acc Organ Society 1984;9(3/4):207-32.
    • (1984) Acc. Organ Society , vol.9 , Issue.3-4 , pp. 207-232
    • Cooper, D.J.1    Sherer, M.2
  • 22
    • 0032116583 scopus 로고    scopus 로고
    • Globalization and nationalism in a multinational accounting firm: The case of opening new markets in Eastern Europe
    • Cooper DJ, Greenwood R, Hinings B, Brown JL. Globalization and nationalism in a multinational accounting firm: the case of opening new markets in Eastern Europe. Acc Organ Society 1998;23(5/6):531-48.
    • (1998) Acc. Organ Society , vol.23 , Issue.5-6 , pp. 531-548
    • Cooper, D.J.1    Greenwood, R.2    Hinings, B.3    Brown, J.L.4
  • 24
    • 0007140941 scopus 로고    scopus 로고
    • Auditor liability: The other side of the debate
    • Cousins J, Mitchell A, Sikka P. Auditor liability: the other side of the debate. Critic Perspect Acc 1999;10(2):283-312.
    • (1999) Critic Perspect. Acc. , vol.10 , Issue.2 , pp. 283-312
    • Cousins, J.1    Mitchell, A.2    Sikka, P.3
  • 25
    • 0036268237 scopus 로고    scopus 로고
    • Managerialism and accountability in higher education: The gendered nature of restructuring and the costs to academic service
    • Davies A, Thomas R. Managerialism and accountability in higher education: the gendered nature of restructuring and the costs to academic service. Critic Perspect Acc 2002;13(2):179-93.
    • (2002) Critic Perspect. Acc. , vol.13 , Issue.2 , pp. 179-193
    • Davies, A.1    Thomas, R.2
  • 26
    • 0031995718 scopus 로고    scopus 로고
    • Poverty, the postmodern and the jobless future
    • Di Fazio W. Poverty, the postmodern and the jobless future. Critic Perspect Acc 1998;8(1):57-74.
    • (1998) Critic Perspect. Acc. , vol.8 , Issue.1 , pp. 57-74
    • Di Fazio, W.1
  • 27
    • 0002217401 scopus 로고
    • Accounting as a critical social science
    • Dillard JF. Accounting as a critical social science. Acc Aud Acc J 1991;4(1):8-28.
    • (1991) Acc. Aud. Acc. J. , vol.4 , Issue.1 , pp. 8-28
    • Dillard, J.F.1
  • 28
    • 0036822622 scopus 로고    scopus 로고
    • Dialectical possibilities of thwarted responsibilities
    • Dillard JF. Dialectical possibilities of thwarted responsibilities. Critic Perspect Acc 2002;13(5/6):621-41.
    • (2002) Critic Perspect. Acc. , vol.13 , Issue.5-6 , pp. 621-641
    • Dillard, J.F.1
  • 29
    • 2842580817 scopus 로고    scopus 로고
    • Globalisation, the privatisation of welfare, and the changing role of professional academics in Britain
    • Dominelli L, Hoogvelt A. Globalisation, the privatisation of welfare, and the changing role of professional academics in Britain. Critic Perspect Acc 1996;7(1/2):191-212.
    • (1996) Critic Perspect. Acc. , vol.7 , Issue.1-2 , pp. 191-212
    • Dominelli, L.1    Hoogvelt, A.2
  • 30
    • 0002298074 scopus 로고    scopus 로고
    • The REA accounting model: Intellectual heritage and prospects for progress
    • Dunn CL, McCarthy WE. The REA accounting model: intellectual heritage and prospects for progress. J Info Systems 1997;11(1):31-51.
    • (1997) J. Info. Systems , vol.11 , Issue.1 , pp. 31-51
    • Dunn, C.L.1    McCarthy, W.E.2
  • 32
    • 0031068936 scopus 로고    scopus 로고
    • The education of accountants in the U.S.: Reason and its limits at the turn of the century
    • Fogarty TJ. The education of accountants in the U.S.: reason and its limits at the turn of the century. Critic Perspect Acc 1997;8(1/2):45-68.
    • (1997) Critic Perspect. Acc. , vol.8 , Issue.1-2 , pp. 45-68
    • Fogarty, T.J.1
  • 33
    • 0031073037 scopus 로고    scopus 로고
    • Beyond accounting: The possibilities of accounting and "critical" accounting research
    • Gallhofer S, Haslam J. Beyond accounting: the possibilities of accounting and "critical" accounting research. Critic Perspect Acc 1997;8(1/2):71-95.
    • (1997) Critic Perspect. Acc. , vol.8 , Issue.1-2 , pp. 71-95
    • Gallhofer, S.1    Haslam, J.2
  • 34
    • 0032040523 scopus 로고    scopus 로고
    • Imagination, a bowl of petunias and social accounting
    • Gray R. Imagination, a bowl of petunias and social accounting. Critic Perspect Acc 1998;9(2):205-16.
    • (1998) Critic Perspect. Acc. , vol.9 , Issue.2 , pp. 205-216
    • Gray, R.1
  • 35
    • 0036082997 scopus 로고    scopus 로고
    • The social accounting project and accounting organizations and society: Privileging engagement, imaginings, new accountings and pragmatism over critique?
    • Gray R. The social accounting project and accounting organizations and society: privileging engagement, imaginings, new accountings and pragmatism over critique? Acc Organ Society 2002;27(7):687-708.
    • (2002) Acc. Organ Society , vol.27 , Issue.7 , pp. 687-708
    • Gray, R.1
  • 36
    • 0003938995 scopus 로고    scopus 로고
    • The professional accountancy bodies and the provision of education and training in relation to environmental issues
    • Institute of Chartered Accountants of Scotland, Edinburgh
    • Gray R, Collison D, French J, McPhail K, Stevenson L. The professional accountancy bodies and the provision of education and training in relation to environmental issues. Institute of Chartered Accountants of Scotland, Edinburgh; 2001.
    • (2001)
    • Gray, R.1    Collison, D.2    French, J.3    McPhail, K.4    Stevenson, L.5
  • 37
    • 0006867330 scopus 로고    scopus 로고
    • Litigation risk for auditors and the risk society
    • Green DL. Litigation risk for auditors and the risk society. Critic Perspect Acc 1999;10(2):339-53.
    • (1999) Critic Perspect. Acc. , vol.10 , Issue.2 , pp. 339-353
    • Green, D.L.1
  • 38
    • 2942662157 scopus 로고    scopus 로고
    • (Re)living the researched experience
    • Gurd B. (Re)living the researched experience. Critic Perspect Acc 2000;11(2):255-8.
    • (2000) Critic Perspect. Acc. , vol.11 , Issue.2 , pp. 255-258
    • Gurd, B.1
  • 39
    • 84986078021 scopus 로고    scopus 로고
    • Regulation and organisation of accountants in China
    • Hao Z. Regulation and organisation of accountants in China. Acc Aud Acc J 1999;12(3):286-302.
    • (1999) Acc. Aud. Acc. J. , vol.12 , Issue.3 , pp. 286-302
    • Hao, Z.1
  • 40
    • 0033110674 scopus 로고    scopus 로고
    • International professional labour markets and the narratives of accountants
    • Hanlon G. International professional labour markets and the narratives of accountants. Critic Perspect Acc 1999;10(2):199-221.
    • (1999) Critic Perspect. Acc. , vol.10 , Issue.2 , pp. 199-221
    • Hanlon, G.1
  • 41
    • 44949091355 scopus 로고    scopus 로고
    • Empire
    • Cambridge, USA & London: Harvard University Press
    • Hardt M, Negri A. Empire. Cambridge, USA & London: Harvard University Press; 2000.
    • (2000)
    • Hardt, M.1    Negri, A.2
  • 42
    • 0002953060 scopus 로고    scopus 로고
    • Accountants divided: Research, selectivity and academic accounting labour in UK universities
    • Harley S. Accountants divided: research, selectivity and academic accounting labour in UK universities. Critic Perspect Acc 2000;11(5):549-82.
    • (2000) Critic Perspect. Acc. , vol.11 , Issue.5 , pp. 549-582
    • Harley, S.1
  • 44
    • 2942633653 scopus 로고    scopus 로고
    • Perspectives on the crisis of the university
    • Cooper S, Hinkson J, Sharp G, editors. North Carlton: Arena Publications
    • Hinkson J. Perspectives on the crisis of the university. In: Cooper S, Hinkson J, Sharp G, editors. Scholars and entrepreneurs. The universities in crisis. North Carlton: Arena Publications; 2002. p. 233-67.
    • (2002) Scholars and Entrepreneurs. The Universities in Crisis , pp. 233-267
    • Hinkson, J.1
  • 48
    • 0035373829 scopus 로고    scopus 로고
    • Audit research: Looking beyond North America
    • Humphrey C. Audit research: looking beyond North America. Critic Perspect Acc 2001;12(3):369-76.
    • (2001) Critic. Perspect. Acc. , vol.12 , Issue.3 , pp. 369-376
    • Humphrey, C.1
  • 49
    • 0007293517 scopus 로고    scopus 로고
    • IFAC Financial & Management Accounting Committee Study 11. Birkett W, Poullaos C, editors. New York: IFAC
    • IFAC Financial & Management Accounting Committee Study 11. In: Birkett W, Poullaos C, editors. A profession transforming: from accounting to management. New York: IFAC; 2001.
    • (2001) A Profession Transforming: From Accounting to Management
  • 51
    • 2942672914 scopus 로고    scopus 로고
    • No logo. London: Flamingo
    • Klein N. No logo. London: Flamingo; 2000.
    • (2000)
    • Klein, N.1
  • 52
    • 0035675813 scopus 로고    scopus 로고
    • Reclaiming the public sphere: Problems and prospects for corporate social and environmental reporting
    • Lehman G. Reclaiming the public sphere: problems and prospects for corporate social and environmental reporting. Critic Perspect Acc 2001;12(6):713-33.
    • (2001) Critic Perspect. Acc. , vol.12 , Issue.6 , pp. 713-733
    • Lehman, G.1
  • 53
    • 0040925924 scopus 로고    scopus 로고
    • Globalisation and September 11
    • Nov/Dec
    • Mann M. Globalisation and September 11. New left review 12, Nov/Dec; 2001. p. 51-72.
    • (2001) New Left Review , vol.12 , pp. 51-72
    • Mann, M.1
  • 54
    • 0031995658 scopus 로고    scopus 로고
    • Fragmentation and fetishism: The postmodern in Marx
    • Martin R. Fragmentation and fetishism: the postmodern in Marx. Critic Perspect Acc 1998;9(1):77-93.
    • (1998) Critic. Perspect. Acc. , vol.9 , Issue.1 , pp. 77-93
    • Martin, R.1
  • 55
    • 0031073965 scopus 로고    scopus 로고
    • Hypperreal finance
    • McGoun EG. Hypperreal finance. Critic Perspect Acc 1997;8(1/2):97-122.
    • (1997) Critic. Perspect. Acc. , vol.8 , Issue.1-2 , pp. 97-122
    • McGoun, E.G.1
  • 56
    • 0347117805 scopus 로고    scopus 로고
    • The dialectic of accounting education: From role identity to ego identity
    • McPhail K. The dialectic of accounting education: from role identity to ego identity. Critic Perspect Acc 2001;12(4):471-99.
    • (2001) Critic. Perspect. Acc. , vol.12 , Issue.4 , pp. 471-499
    • McPhail, K.1
  • 57
    • 0031068976 scopus 로고    scopus 로고
    • Modernism vs. postmodernism in management accounting
    • Montagna P. Modernism vs. postmodernism in management accounting. Critic Perspect Acc 1997;8(1/2):125-45.
    • (1997) Critic. Perspect. Acc. , vol.8 , Issue.1-2 , pp. 125-145
    • Montagna, P.1
  • 60
    • 0035676797 scopus 로고    scopus 로고
    • The growing role of informal controls: Does organization learning empower or subjugate workers?
    • Pant LW. The growing role of informal controls: does organization learning empower or subjugate workers? Critic Perspect Acc 2001;12(6):697-712.
    • (2001) Critic. Perspect. Acc. , vol.12 , Issue.6 , pp. 697-712
    • Pant, L.W.1
  • 61
    • 0036823088 scopus 로고    scopus 로고
    • It's been a pleasure doing business with you: A strategic analysis of university change management
    • Parker LD. It's been a pleasure doing business with you: a strategic analysis of university change management. Critic Perspect Acc 2002;13(5/6):603-19.
    • (2002) Critic. Perspect. Acc. , vol.13 , Issue.5-6 , pp. 603-619
    • Parker, L.D.1
  • 62
    • 0345770859 scopus 로고    scopus 로고
    • Proportionate liability: The emerging global standard
    • Peck JJ. Proportionate liability: the emerging global standard. Critic Perspect Acc 1999;10(2):377-86.
    • (1999) Critic. Perspect. Acc. , vol.10 , Issue.2 , pp. 377-386
    • Peck, J.J.1
  • 63
    • 84934562941 scopus 로고
    • Political power beyond the state: Problematics of government
    • Rose N, Miller P. Political power beyond the state: problematics of government. Br J Sociology 1992;43(2):173-205.
    • (1992) Br. J. Sociology , vol.43 , Issue.2 , pp. 173-205
    • Rose, N.1    Miller, P.2
  • 64
    • 0030268262 scopus 로고    scopus 로고
    • Relevance lost, and found: Critical perspectives on the practice of management accounting
    • Roslender R. Relevance lost, and found: critical perspectives on the practice of management accounting. Critic Perspect Acc 1996;7(5):533-61.
    • (1996) Critic. Perspect. Acc. , vol.7 , Issue.5 , pp. 533-561
    • Roslender, R.1
  • 65
    • 0036822390 scopus 로고    scopus 로고
    • The university in the new corporate world
    • Saravanamuthu K, Tinker T. The university in the new corporate world. Critic Perspect Acc 2002;13(5/6):545-54.
    • (2002) Critic. Perspect. Acc. , vol.13 , Issue.5-6 , pp. 545-554
    • Saravanamuthu, K.1    Tinker, T.2
  • 66
    • 0030215419 scopus 로고    scopus 로고
    • Post-socialist transition and the development of an accountancy profession in the Czech Republic
    • Seal W, Sucher P, Zelenka I. Post-socialist transition and the development of an accountancy profession in the Czech Republic. Critic Perspect Acc 1996;7(4):485-508.
    • (1996) Critic. Perspect. Acc. , vol.7 , Issue.4 , pp. 485-508
    • Seal, W.1    Sucher, P.2    Zelenka, I.3
  • 67
    • 0042281991 scopus 로고    scopus 로고
    • From the politics of fear to the politics of emancipation
    • Sikka P. From the politics of fear to the politics of emancipation. Critic Perspect Acc 2000;11(3):369-80.
    • (2000) Critic. Perspect. Acc. , vol.11 , Issue.3 , pp. 369-380
    • Sikka, P.1
  • 68
    • 0031068945 scopus 로고    scopus 로고
    • Practising critical accounting
    • Sikka P, Willmott H. Practising critical accounting. Critic Perspect Acc 1997;8(1/2):149-65.
    • (1997) Critic. Perspect. Acc. , vol.8 , Issue.1-2 , pp. 149-165
    • Sikka, P.1    Willmott, H.2
  • 69
    • 0004153025 scopus 로고    scopus 로고
    • Globalization and its discontents
    • London: Allen Lane/Penguin
    • Stiglitz J. Globalization and its discontents. London: Allen Lane/Penguin; 2002.
    • (2002)
    • Stiglitz, J.1
  • 70
    • 0034148384 scopus 로고    scopus 로고
    • The changing face of accounting in an information technology dominated world
    • Sutton S. The changing face of accounting in an information technology dominated world. Int J Acc Info Systems 2000;1(1):1-8.
    • (2000) Int. J. Acc. Info. Systems , vol.1 , Issue.1 , pp. 1-8
    • Sutton, S.1
  • 71
    • 0036822417 scopus 로고    scopus 로고
    • The dialectic of the university in times of revolution: Echoes of the industrial revolution?
    • Tilling MV. The dialectic of the university in times of revolution: echoes of the industrial revolution? Critic Perspect Acc 2002;13(5/6):555-74.
    • (2002) Critic. Perspect. Acc. , vol.13 , Issue.5-6 , pp. 555-574
    • Tilling, M.V.1
  • 72
    • 0004240095 scopus 로고
    • Paper prophets
    • New York: Prager
    • Tinker T. Paper prophets. New York: Prager; 1985.
    • (1985)
    • Tinker, T.1
  • 73
    • 0036339434 scopus 로고    scopus 로고
    • Critical research in the United States
    • Tinker T. Critical research in the United States. Critic Perspect Acc 2002;13(4):517-26.
    • (2002) Critic. Perspect. Acc. , vol.13 , Issue.4 , pp. 517-526
    • Tinker, T.1
  • 74
    • 2942655472 scopus 로고    scopus 로고
    • University of Wollongong, accessed September
    • University of Wollongong, Strategic Draft Plan, 2001-2005, http://www.uow.edu.au/about/stratplan/2002/process.html, accessed September 2002.
    • (2002) Strategic Draft Plan, 2001-2005


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.